Amends GS 105-164.4F(b), concerning tax on accommodation rentals, which establishes that the gross receipts derived from the rental of an accommodation are taxed at the general rate set in GS 105-164.4 (tax imposed on retailers), and includes the sales price of the rental of the accommodation. Amends subsection (e), which exempts specified accommodations from the tax imposed by the statute, by adding new subsubsection (4) exempting the rental of linens by the provider of an accommodation, or the provider's agent if the accommodation is a residence, cottage or a similar lodging facility, the purchaser of the accommodation has the option to obtain linens for an additional charge and the election is not mandatory by the provider of the accommodation, and the charges for the linen rental are separately stated and identified as such on an invoice or similar billing document provided to the purchaser of the accommodation. Makes conforming and clarifying changes.

Effective July 1, 2016 and applies to gross receipts derived from the rental of an accommodation that a consumer occupies or has the right to occupy on or after that date.